Section 565.100  Noncompliance with the Agreement

If the Director determines that a taxpayer who has received a credit under the Act is not complying with the requirements of the agreement or all the provisions of the Act, the Director shall provide notice to the taxpayer of the alleged noncompliance and allow the taxpayer a hearing under the provisions of 56 Ill. Adm. Code 2605.  If, after such notice and any hearing, the Director determines that noncompliance exists, the Director shall issue to the Department of Revenue a notice to that effect, stating the noncompliance date. [35 ILCS 65/77-40]